The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility
Alya Sabilita Asahra (a*), David Adechandra Pesudo (b)

a) ICMAP Faculty of Economics and Business, Satya Wacana Christian University
Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia
*232019508[at]student.uksw.edu
b) Faculty of Economics and Business, Satya Wacana Christian University
Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia

Abstract

This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.

Keywords: Board of Commissioner - Audit Committee - Managerial Ownership - Institutional Ownership - Corporate Social Responsibility

Topic: Accounting